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vances.

duty is thereby augmented ; ? the charge of certain pay. Chapter

ΧΧΙΙ. ments upon the Civil Contingencies Fund : ? a proposal to

Part I. repeal an existing drawback on the export of sugar, as it effected an increase of charge upon the importers who desired to export sugar; 8 a provision granting costs against the Crown or the revenue officers, and thereby imposing a

public charge ; 4 and petitions praying for compensation out Remission of the public revenues. Prior to 1875, it had been held of ad

that a proposal for the remission of statutory advances made
by the treasury did not come within the standing orders.

But this exemption no longer exists, because these advances
38 & 39 are made recoverable by statute, as specialty debts due to
Vict. c. 89,
s. 33. the Crown.6
Recom- Procedure on guarantees.—Contingent or prospective

adation charges upon the public revenue, and upon the revenue of
of guaran-
tees. India, come within the purview of these standing orders;

therefore before clauses in a bill can be considered, which
apply the Consolidated Fund-money to be voted by
Parliament?—or the revenues of India 8 as a guarantee for
sums to be raised, paid, or borrowed for any purpose, such
clauses must receive the preliminary authority of a com-
mittee resolution, founded upon the recommendation of
the Crown; and the guarantee clauses in the bill must be
printed in italics.
Instructions needing recommendation from the Crown.Instruc-

tions, see
No instruction to a committee on a bill can be pro- p. 482.
posed which would enable the committee to add pro-
visions to the bill creating a charge 10 or imposing a

Stamp Duties Bill, 1854, 109 ib. 455; Military Orphan Fund,
O. J. 334.

1866, 121 ib. 156, &c. 2 St. Alban's Inquiry Commission 154 H. D. 969 ; 151 H. D. 3 s. Bill, 1851.

1519. 3 120 O. J. 313.

10 Notice of an instruction to 4 166 H. D. 3 s. 1593.

extend the provisions of the Educas 81 C. J. 66; 83 ib. 212; 93 ib. tion (Scotland) (Sutherland and 586; 112 ib. 219; 119 ib. 177

Caithness) Bill (1875) to Scotland 6 Public Loans (Ireland) Remis generally, notice paper, 15th June, sion Bill, 1881.

1875, p. 1430; and of an instruction, Main Drainage (Metropolis) Local Taxation (Customs) Bill, Bill, 1858; Canada Railway Bill, 1890, to sanction the admission of 1867.

clauses empowering the treasury to • 1859, 114 C. J.55. 315; 1860, 115 make a loan, were on this account

Instructions,

Part I.

Chapter tax? upon the people, unless such instruction receives the
XXII.
add_recommendation of the Crown.

Petitions for the creation of a charge.-In pursuance of Petitions, Procedure standing orders Nos. 66 and 67, a petition praying directly S. 0. 66, on peti.

67, Appentions, see or indirectly for an advance of public money ;? for com- dixi. p. 524.

pounding or relinquishing any debts due to, or other claims
of the Crown ; 8 or for remission of duties or other charges
payable by any person : * or for a charge upon the revenues
of India, will only be received if recommended by the
Crown, and, in case of debts due to the Crown, on proof
of the steps taken for the recovery of such debts. Petitions
distinctly praying for compensation, or indemnity for
losses, out of the public revenues are refused, unless
recommended by the Crown: but petitions are received
praying that compensation may be made for losses con-
tingent upon the passing of bills pending in Parliament.?

No increase of sums demanded on behalf of the Crown.-As
is subsequently explained (see p. 615), the constitutional
principle which vests in the Crown the sole responsibility of
incurring national expenditure, forbids an increase by the
Commons of a sum demanded on behalf of the Crown for the
service of the state. This principle, however, is apparently Royal re-

commendaruled to be irregular. The words Instructions Finance Bill, 1894, general for an advance by way of loan to insert provisions altering the terms. from the treasury," were conse- composition duty, so as to make it quently withdrawn from the notice, correspond with the death duties p. 1575 of the notices, May, 1890. imposed by the bill, and Finance See also the Speaker's refusal to Bill, 1901, to substitute for the coal put the question on an instruction, duty other taxes and to put taxes Dublin Barracks Bill, 12th May, in the bill for which no preliminary 1892, 147 O. J. 243, and rulings on resolution had been agreed to, ruled instructions, Workmen (Compensa- out of order, 24 Parl. Deb. 4 s. 1218; tion for Accidents) Bill, 1897, and on 95 ib. 755. an instruction, Education (Scotland) : Captain Manby, 1823, 78 C. J. Bill, 1897, which proposed to repeal 261. 285; 90 ib. 42. 487. 507; 111 ib. a statutory limit of the amount of 247; 119 ib. 177. the education grant, 49 Parl, Deb. 375 ib. 167 ; 81 ib. 66; 83 ib. 212. 4 s. 1153; 51 ib. 641. On one occa- •81 ib. 353; 92 ib. 372 (Duke sion, the royal recommendation of Marlborough). was refused to an instruction : but 5 111 ib. 366. the refusal showed that the motion 673 ib. 157; 74 ib. 422; 87 ib. for the instruction should not have 571; 90 ib. 487; 104 ib. 223, &c. been proposed from the chair, 93 ? 90 ib. 136; 92 ib. 469. C. J. 204.

tion in

disregarded when the recommendation of the Crown is Chapter
given to a resolution empowering the expenditure of public
money which, framed in general terms, places no limitation Part I.
on the amount of expenditure to be authorized by the reso-
lution. As the resolution sanctions, without any specific
limitation, the application of money to be provided by
Parliament to certain purposes, when the clauses in a
bill founded upon such a resolution are before the com-
mittee, the freedom of action sanctioned by that resolution
can be exercised. The committee is not bound by the
terms of the provisions which the ministers of the Crown
have inserted in the bill; and any member may propose
an increase of the grants specified in these clauses, or
to extend the application of the provisions of the bill,
whatever may be the cost resulting therefrom, so long as
the power conferred by the royal recommendation is not
exceeded. Acting on this principle, when, in 1812, a
committee was considering a message from the Prince
Regent recommending, in general terms, provision to be
made for the family of Mr. Spencer Perceval, amendments
were permitted for increasing the provision proposed by
the ministers ; 2 and this practice has been supported by
rulings from the chair, though, on the last occasion, not

without remarks which deserve careful consideration.? No pro

Responsibility of the Crown and Parliament regarding posal of

taxation.—The principle that the sanction of the Crown must except by a be given to every grant of money drawn from the public

revenue, applies equally to the taxation levied to provide
that revenue. No motion can therefore be made to impose
a tax, save by the minister of the Crown, unless such tax
be in substitution, by way of equivalent, for taxation at that
moment submitted to the consideration of Parliament; nor See pro-

ceedings i
can the amount of a tax proposed on behalf of the Crown ways
be augmented, nor any alteration made in the area of means, p
imposition. In like manner, no increase can be considered

new taxes

minister.

and

624.

1 23 H. D. 199; 2 Walpole, Life of Spencer Perceval, 303.

2 293 H. D. 3 s. 53; 354 ib. 1898.

3 On the 14th March, 1844, Mr. Howard Elphinstone proposed a committee of the whole house to

Part 1.

Chapter by the house, except on the initiative of a minister, acting
XXI.
t.. on behalf of the Crown, either of an existing, or of a new

or temporary tax for the service of the year; nor can a
member other than a minister move for the introduction Reduction

of duties. of a bill framed to effect a reduction of duties, which would incidentally effect the increase of an existing duty, or the imposition of a new tax, although the aggrega te amount of imposition would be diminished by the provisions of the bill.

When a schedule of duties has been reported from a Duties not committee, and agreed to by the house, the committee treased by on the bill cannot increase such duties, nor add any committee

on the bill. articles not previously voted: but if the duties so voted are less than those payable under the existing law, it is competent for the committee on the bill to increase them, provided such increase be not in excess of the existing

duties. Reduction The house, accordingly, can make amendments which Reduction of public

of taxation, charges,

diminish the amount of a reduction of taxation, or postsee p. 572. none the day

pone the day when the reduction takes place, although
the amendments may so far increase the charges upon the
people. So long as an existing tax is not increased, any
modification of the proposed reduction may be introduced
in the committee on the bill, being regarded as a question,
not for increasing the charge upon the people, but for deter-
mining to what extent such charge shall be reduced.
Thus, on the 19th March, 1845, resolutions were reported
from a committee on the Customs Acts by which the
import duties on glass were reduced from and after a
prescribed date. In the committee on the bill introduced
upon those resolutions, it was proposed to postpone the
period at which such reduction of duty would take place ;
and the amendment was ruled, privately, by the Speaker
to be regular, although the amendment postponed the relief

consider the Stamp Acts, with the view of imposing the same amount of probate duty on real estate as was paid on personal property. Objec

tion being taken, the Speaker observed on the irregularity of the proceedings, and the motion was withdrawn.

Drawbacks.

from taxation beyond the time voted by the preliminary Chapter

XXII. committee, and agreed to by the house." As a final illustration of the way in which the reduction

og in mhich the reduction Part I. of public charges is dealt with, it may be mentioned that, as a “ drawback”is a fiscal arrangement made to facilitate the exportation of goods liable to excise duties, and is so far an alleviation of taxation, a provision creating a “ draw- Bounties,

see p. 601. back” can be considered without recommendation from the Crown, or a preliminary committee resolution. Thus when, in 1857, resolutions affecting the sugar duties had been voted in the committee of ways and means, although those resolutions did not touch duties levied in the Isle of Man, the grant of a drawback upon sugar imported into the Isle of Man was inserted in the Customs Bill which was founded upon those resolutions. In like manner, when upon the consideration of the Lords' amendments to a bill which was designed to relieve the Consolidated Fund of charges to the amount of 20,0001., an amendment to the bill consequent upon a Lords' amendment, which limited the extent of that relief to 18,0001., was held to be admissible, as not imposing an addition to the existing

charge on the Consolidated Fund. Questions Doubts have been entertained whether, on the report of duties on stage of resolutions from a committee by which duties are report.

reduced, it is regular to propose any amendment by which such reductions would be negatived, or the amount of reduction diminished. It has been contended that such an amendment would, in effect, increase a charge upon the people, which cannot be done with the Speaker in the chair, even upon royal recommendation, and the resolution of a committee. But it is clear that, if the amendment were made, it would merely leave unchanged the duty existing by law, or would reduce it; and that the charge upon the people would not be increased. It would, indeed, be an anomalous form to report such resolutions to the house at all, unless the house could disagree to or amend them,

of amount

1 100 C. J. 206. See also proceedings on Sugar Bill, 1848, 103 ib. 853.

? 193 H. D. 3 s. 1887. 1920; see also n. 3, p. 581.

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